Sri Lanka Consolidated Acts

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Inland Revenue Act (No. 10 of 2006) - Sect 88

Master of ship to be an agent

88.The master of any ship owned or chartered by a non-resident person who is chargeable under the provisions of section 87 shall, (though not to the exclusion of any other agent) be deemed to be the agent of such non-resident person for all the purposes of this Act.


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